https://www.taxtmi.com/caselaws?id=291043 The appeal for a refund claim under Section 54 of the CGST Act, 2017 for wrong payment of Cess on the sale of a vehicle was rejected. The appellant, a banking company, failed to provide evidence proving the car was old and used, a requirement for exemption under Notification No.01/2018 Compensation Cess. Additionally, lack of clarity on the date of supply of the car and insufficient documentation led to the rejection of the appeal. The appellate authority found the appellant did not meet the necessary criteria outlined in the notifications, resulting in the dismissal of the appeal. en-us Thu, 23 Jan 2020 00:00:00 +0530 Fri, 28 Feb 2025 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291043 The appeal for a refund claim under Section 54 of the CGST Act, 2017 for wrong payment of Cess on the sale of a vehicle was rejected. The appellant, a banking company, failed to provide evidence proving the car was old and used, a requirement for exemption under Notification No.01/2018 Compensation Cess. Additionally, lack of clarity on the date of supply of the car and insufficient documentation led to the rejection of the appeal. The appellate authority found the appellant did not meet the necessary criteria outlined in the notifications, resulting in the dismissal of the appeal. Case-Laws GST Thu, 23 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291043